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The ATO has issued a Decision Impact Statement in relation to the Full Federal Court decision in TT-Line Company Ltd v FCT [2009] FCAFC 178; 2009 ATC 20-157; 74 ATR 771. The case concerned whether payments were consideration for supplies made to third parties and whether the payments were specifically covered by an appropriation under an Australian law for GST purposes.

The Statement says that "(t)he decision of the Court supports the views of the Commissioner in relation to the application of s 9-15(1) as set out in GSTR 2006/9. While favourable to the Commissioner, the reasoning of the Court in relation to the interpretation of s 9-15(3)(c) differs to how the Commissioner has expressed his views on this issue in GSTR 2006/11. The view expressed in GSTR 2006/11 is that for a payment to come within s 9-15(3)(c), the payment has to be of a funding nature and not commercial in character."

As a result, the Statement says that the Commissioner will review GSTR 2006/11 to ensure that it is consistent with the Court's reasoning.


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